EPF withdrawal rules 2023 & Complaints

Withdrawal rules 2023 for EPF and procedure for EPF Grievance redressal:

The Employee Provident Fund (EPF) is managed by the Employee Provident Fund Organisation (EPFO) of India, a statutory body under the labour ministry. It helps salaried employees save a part of their earnings each month, thereby building a tax-exempt corpus which is handed over at the time of retirement. EPFs, or simply PFs, are a long-term savings tool that helps retired employees to lead a financially stable life. An EPF subscriber can withdraw a part of his/her accumulated savings from the PF, only for some specific life events.One may choose to withdraw EPF entirely or partially.


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EPF Withdrawal rules

According to EPF rules, a salaried person can withdraw from his/her PF account only in two cases: first, he/she has no job, and second, when two months have passed since the person was last employed i.e. not attached to any company or unemployed for that period.

EPF can be withdrawn entirely only under the following two circumstances:

∙ When an individual retires

∙ When an individual is unemployed for more than one month, he/she can withdraw 75% of the total accumulated amount and can withdraw the rest 25% if the unemployment period stretches beyond two months.

According to the new rules, PF account holders can withdraw money equivalent to three months of their basic salary plus dearness allowance or 75% of the net balance in their PF or EPF account, whichever is lower.

Individuals cannot make a complete withdrawal of EPF balance while switching employers if they don’t remain unemployed for two months or more (i.e. the interim period between changing jobs).

EPFO allows withdrawal of 90% of the EPF corpus 1 year before retirement, provided the person is not less than 54 years old.


There can be cases, when employees, following a claims process, may withdraw from their PF account at the time of leaving a company. However, it’s advisable not to do likewise from the financial management perspective as salaried employees won’t be able to avail many benefits of maintaining a PF account, including tax-free interest, compulsory savings, and annual compounding among others. Instead, employees can transfer their PF balance from their previous employer to the account of their current employer. The Unique Account Number (UAN) system, introduced by the government, simplifies the process (management and transfer) of PF amounts given that it’s allotted to all employees and won’t change all through their career.

Exception to the above 2 months waiting period

The EPFO can waive the two-month waiting period for EPF withdrawal only in the following cases:

1. The employee is migrating abroad to settle permanently in a foreign country and doesn’t expect to return.

2. The employee has got a job offer in a foreign country.

3. A female PF employee, leaving the service to take care of her newborn.

In the first two cases, the employee has to furnish a copy of the visa along with the job offer/appointment letter (wherever applicable). In the third case, the employee must produce the municipal birth certificate of her child.

EPF withdrawal: Purposes

Salaried people may withdraw from their PF accounts for several purposes, subject to some conditions. Besides meeting the eligibility, individuals have to furnish relevant papers at the time of withdrawal.

Here’s a list of purposes and the quantum of contribution that can be withdrawn:


Salaried individuals can withdraw for self, children, or sibling marriage. He/she must complete at least seven years in service and can withdraw maximum 50% of the contribution (limited to thrice in the entire career).


A maximum withdrawal of up to either six times the employee’s salary or the Employee’s share with interest whichever is lower to medical treatment of self, spouse, or dependent children.

Purchase of land/construction:

If an individual wants to withdraw from his/her PF account for purchasing a land and/or construction of a house, then the property must be registered in his/her name, or spouse, or held jointly. The person must have completed at least five years of service and can withdraw up to 24 times his/her salary. For constructing a house, up to 36 times of the salary can be withdrawn. The withdrawal for this purpose can be done only once during the entire service of the PF subscriber.

Home loan payoff:

For EPF withdrawal to payoff home loans, the house must be registered in the employee’s name, or spouse, or jointly. The employee must complete minimum 3 years of service. The withdrawal can be upto 90% of PF balance.

Home alteration/renovation:

The house, as in similar cases, must be registered either in the employee’s name, or spouse, or jointly. Minimum service of five years is required and maximum withdrawal can be up to 12 times the monthly remuneration.


An employee should be 54 years of age to withdraw up to 90% of his/her PF corpus.


People may withdraw from their PFs for several other reasons like premature retirement because of a physical or mental disability, or migrating/settling down abroad.


Tax deducted at source (TDS) is not levied on the withdrawn amount if the employee has been in five years of continuous service or more. But EPF withdrawal before five years will attract a TDS of 10% (for registered PANs), or a maximum of 30% (for unregistered PANs). An employee can submit the 15G form during withdrawal, if his/her income is less than the basic exemption, even after adding the withdrawal amount. If PAN is not submitted, then a 34.608% (the maximum marginal rate). TDS will be deducted from the withdrawn amount. Those wanting to avoid TDS, must submit form 15H (senior citizens) or form 15G for amounts of up to Rs. 3 lakhs and Rs. 5 lakhs and Rs. 2.5 lakhs respectively. Both forms are declarations that may be used by individuals whose income are less than the amount to be taxed. No TDS is deducted if a PF account is transferred, or when an employment contract is terminated because of the employee’s failing health, cessation of the employer’s business or any other reaso n which is not the responsibility of the employee.

Also read: Procedure for Name Change/Correction in EPF Account

Online withdrawal

The EPFO has come up with an online withdrawal facility, which has made the entire process more comfortable and less time-consuming.


To apply for the withdrawal of EPF online through the EPF portal, make sure that the following conditions are met:

∙ The Universal Account Number (UAN) is activated, and the mobile number used for activating the UAN is in working condition.

∙ The UAN is linked with your KYC, i.e. Aadhaar, PAN, bank details, and the IFSC code.

If the above conditions are met, there is no need for the previous employer to attest to your withdrawal application.

Steps to Apply For EPF Withdrawal Online on UAN Portal

Step 1: Visit the UAN portal.

Step 2: Log in with your UAN and password. Enter the captcha and click on the ‘Sign In’ button.

Step 3: Click on the ‘Manage’ tab and select ‘KYC’ to check whether your KYC details such as Aadhaar, PAN and bank details are verified or not.

Step 4: Once the KYC details are verified, go to the ‘Online Services’ tab and select the option ‘Claim (Form-31, 19 10C & 10D)’ from the drop-down menu.

Step 5: The following screen will display the member details, KYC details and other service details. Enter your bank account number and click on ‘Verify’.

Step 6: Click on ‘Yes’ to sign the certificate of the undertaking and then proceed.

Step 7: Now, click on ‘Proceed for Online Claim’.

Step 8: In the claim form, select the claim you require, i.e. full EPF settlement, EPF part withdrawal (loan/advance) or pension withdrawal, under the tab ‘I Want To Apply For’. If the member is not eligible for any of the services like PF withdrawal or pension withdrawal due to the service criteria, that option will not be shown in the drop-down menu.

Step 9: Then, select ‘PF Advance (Form 31)’ to withdraw your fund. Further, provide the purpose of such advance, the amount required and the employee’s address.

Step 10: Click on the certificate and submit your application. You may be asked to submit scanned documents for the purpose you have filled the form. The employer will have to approve the withdrawal request, and then only you will receive money in your bank account. It usually takes 15-20 days to get the money credited to the bank account.

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Offline withdrawal

Download the new Composite Claim Form (Aadhaar)/Composite Claim Form (non-Aadhaar) to withdraw the EPF balance.

Composite Claim Form (Aadhaar)

Use the Composite Claim Form (Aadhaar) if you have seeded your       
Aadhaar and bank details on the UAN portal and if your UAN is activated.

Fill and submit the form to the respective jurisdictional EPFO office without the attestation of the employer.

Composite Claim Form (Non-Aadhaar)

You can use the Composite Claim Form (Non-Aadhaar) if the Aadhaar and bank details are not seeded on the UAN portal.

Fill and submit the form with the employer’s attestation to the respective jurisdictional EPFO office.

One may also note that in case of partial withdrawal of EPF amount by an employee for various circumstances very recently, the requirement to furnish various certificates has been alleviated, and the option of self-certification has been introduced for the EPF subscribers. (For details, you can refer to order dated 20.02.2017 of the EPFO)


 Changes effective 10th Feb 2016

The government, with effect from 10 February 2016, made four major amendments to the EPF withdrawal rules, to discourage employees from withdrawing from their PF accounts that are essentially a long-term savings instrument.

∙ Retirement age has been increased from the current 55 years to 58 years.

∙ You can withdraw 90% of EPF balance once you reach the age of 57 years.

∙ You cannot withdraw Employer contribution to EPF before 58 years.

EPF membership does not end with leaving the job.

Check out the following table

The new rules may force employees to accumulate their savings till their retirement age. Else, frequent withdrawals defeat the very purpose of a PF.

Important Note: The proposed changes in EPF withdrawal rules has been rolled back by the Government.

Grievance redressal

The Consumer Protection Act details the procedure to resolve EPF grievances. An employee has to visit epfigms.gov.in and click on “Register Grievance” in this regard. All grievances related to withdrawal, transfer of accounts, insurance benefits, cheque misplacements, etc. can be tendered over the internet.

Steps to Register EPF Grievance Online

Follow the steps mentioned below to register EPF grievance online:

Step 1: Visit the official portal of EPFIGMS i.e. https://epfigms.gov.in/

Step 2: Click on ‘Register Grievance’ option

Step 3: Against the status, section select one option among the following:

∙ PF Member

∙ EPS Pensioner

∙ Employer

∙ Others

Step 4: Enter your Universal Account Number (UAN) and the security code

Step 5: Now, click on ‘Get Details’ option

Step 6: Your name, UAN, email ID, and mobile number will appear on the screen

Step 7: You need to click on the ‘Get OTP’ button. Enter the OTP sent to your registered mobile number

Step 8: Choose the PF Account Number under the personal details section

Step 9: Once done, select the grievance, category of grievance and the description

Step 10: In the end, you need to upload the required documents. You need to click on ‘Choose File and the Attach’

Note: A registered number will be sent to your mobile number and email address. It might take up to 15-30 days to get your complaint resolved.

Steps to Check your EPF Grievance Status

Follow the steps mentioned below to check your EPF Grievance status:

Step 1:  Visit the official portal of EPFIGMS i.e. https://epfigms.gov.in/

Step 2: Click on the ‘View Status’ option

Step 3: You need to enter the registration number sent to you at the time of registering the complaint

Step 4: You can enter the grievance password or mobile number/email in case the complaint was registered on the previous version

Step 5: Once done, enter the security code displayed on the screen

Step 6: Click on the ‘Submit’ button

Step 7: Your complaint status will appear on the screen

Already have a report? Click Here

Steps to Send Reminder of EPF Grievance

Follow the steps mentioned below to send a reminder of your complaint:

Step 1:  Visit the official portal of EPFIGMS i.e. https://epfigms.gov.in/

Step 2: Click on the Send Reminder’ option

Step 3: You need to enter the registration number sent to you at the time of registering the complaint

Step 4:You can enter the grievance password or mobile number/email in case the complaint was registered on the previous version

Step 5: Once done, enter the reminder description and security code

Step 6: Click on the ‘Submit’ button. A reminder regarding your complaint will be sent to the concerned department

Points to remember: The complaint registration number should be retained for all future correspondence and reference. It allows the applicant to search for the establishment code. If not available, the code can be found by entering the name of the city of establishment. The Employee Provident Fund internet Grievance Management System (EPFiGMS) also allows subscribers to check their PF account balance.


Right to Information (RTI) is a service offered by the central government to common people to get information on public service and other matters from any government department. EPFO is covered under RTI, an employee can apply to know any details regarding his/her PF. The desired data is given within a month of filing the application. RTIs are usually sought to get clarification on EPF withdrawal and transfer issues.


How to file an RTI

Buying a postal order: The applicant should visit the nearest post office and buy a postal order of Rs. 10. This is the application deposit fee. It must be issued in the name of the concerned EPFO office.

Drafting the letter: There’s no specific format for the application, one can simply write on a plain paper. But the application must have the name and contact details of the applicant, and should be addressed to the Central Public Information Officer (CPIO), Office of PF Commissioner, EPFO (mentioning the address of the concerned PF).

Important points to include in the application:

1. The employee has to mention his/her name, contact number, full address, PF account number and email id in the application.

2. It’s advisable to write the queries as a bulleted list. The content should be precise, followed by a declaration, like: “I do hereby declare that I am a citizen of India. I request you to ensure that the information is provided before the expiry of the 30-day period after you have received the application.”

3. The proof of payment of the requisite fees should be mentioned, like: “Attached Indian postal order for Rs.10, dated dd/mm/yyyy favouring the EPFO accounts officer as application fee.” Take a photocopy of the application, in case you need it again.

4. Verify the RTI application amount because it varies from state to state.

5. Send it only by registered post as private couriers are not accepted. Mark the post as “acknowledgement due”.

Claim Settlement in case of death of the EPF member

Upon the death of an EPF member, the EPF amount is paid to the nominee that was nominated at the time of initiation of the account. If there was no nominee assigned then the EPF amount is paid to the immediate members of the family. If the family members and the nominee are not applicable for the account then the legal heir can claim EPF amount.


This article should not be construed as investment advice, please consult your Investment Adviser before making any sound investment decision.

If you do not have one visit mymoneysage.in

26 thoughts on “EPF withdrawal rules 2023 & Complaints”

  1. I resigned my job and to settle my epf Name and DOB are incorrect in my epf account I try to contact my employer but no one is responding what should I do now.

    Is there any other ways to change details.

    Pls help me

  2. Hii,
    Thank you for this informative article
    I understand that there are two Form 19’s: One is for normal withdrawal- where the employer signature is required, the other is for UAN based withdrawal where the employer signature is NOT required. I also understand that for UAN based Form 19, we have to likn our Aadhaar Card to the UAN website. I have already linked my Aadhar with my UAN website, but could you please explain how to get my Aadhaar number “seeded” by the employer? Can this “seeding” of Aadhar number be done without physically going to employer. I have already resigned some months back.

    1. Hi Vishal, If you are looking to get your aadhar number linked to your EPF account, kindly contact your employer along with the UAN.

  3. Hi,

    I resigned my job 3 months back and came to USA for my higher studies and, I don’t have any plans to return India for next 5 years. However I worked in IT for 4 years before coming to USA, am I eligible for PF withdrawal now? If so, will I get full amount and what is the procedure? Please clarify. Thanks for your time!

    1. Hi Pradeep,

      For withdrawal of PF, you have to submit Form 19 to your employer. If in case your employer is not reachable, you can opt for UAN based withdrawal; if your UAN have been activated and your Aadhar number and Bank account number have been seeded in UAN. For UAN based withdrawal, you have to submit Form 19, Form 10C and Form 31 directly to the EPF commissioner office without having the need of employer signature in the forms.

      Also, if the withdrawal amount is more than Rs. 50,000 and the continuous service of employment is less than 5 years, the amount withdrawn is taxable.

  4. Hi

    Really an insightful article.
    I would like to know how someone, who does not have a UAN can get it generated freshly.
    My wife left her job 3 years ago and wishes to withdraw her PF now.
    In order to facilitate that, her employers say that UAN is mandatorily required.
    However when she had quit her job, UAN concept was not in force and hence she does not have one.
    I get directed to this link which has been non functional for about a month now:


    Possible to provide me with some leads as to how to get UAN generated ?
    Thanks in advance.

  5. Sajid Mohammad

    Hi I completed 9 years of services in my previous company and currently I am jobless, its been more than 8 months I am jobless. I want to withdraw my PF amount. I only know there are 2 ways, one use the old procedure with employer signature and other UAN based. There is problem from my employer in both procedures. I am unable to use old procedure because the concerned person of my company changes every year so the signature needs an update with EPFO (this is what my HR says) so I am unable to withdraw amount with old procedure, my HR is delaying this matter.

    I am also unable to use UAN based services as EPFO office has lost details of my KYC like aadhar card details, and webpage has become unresponsive to newly upload details, other KYC detail verification is not yet done from a long time, but on my UAN card the KYC status says “yes”. I am clueless as to what to do in such scenario, I am unable to withdraw my amount, what should I do now?

    1. Dear Sajid Mohammad

      Thanks for reading the article. It’s unfortunate that you are facing such impediments. But don’t worry. You have approached the right platform for the resolution.

      EPFO has come with a Composite Claim Form (Aadhar). If your UAN is linked to Aadhar & bank details, then just fill this form. Submit it directly to EPFO without the need of employer intervention. The link to download the form is given in the article.

      If this doesn’t work, then register your grievance at epfigms.gov.in. This is grievance redressal portal maintained by EPFO.

  6. DEAR SIR ,

    THANKS REGards

    1. Dear Devraj Singh

      Your question seems difficult to comprehend. Can u re-frame it for better understanding?

  7. sanny quadros

    Dear Sir/ Madam,
    I quit my last job (without resignation) in Dec 2015. I worked there for 3 years. My pf is linked to my UAN but my Aadhar number is not linked. I dont want to approach my ex boss for his signature. Please tell me of alternate option to withdraw my pf. Please help.

    1. Dear Sanny Quadros

      Thanks for reading the article!

      Ideally, PF withdrawal should be the last option when you have exhausted all your other alternatives. But if a withdrawal seems unavoidable, then you can do it easily. That too without approaching your previous employer!

      EPFO has introduced Online EPF withdrawal facility. In this, you can request a PF withdrawal claim by visiting EPFO website. You can do this straight from your UAN Account.

      But it’s subject to a few conditions.
      Firstly, your UAN needs to be linked to your mobile number, Aadhaar number, Bank A/c and PAN.

      To know more, visit https://www.mymoneysage.in/blog/how-to-avail-online-epf-withdrawal-facility/

      1. sanny quadros

        Thanks a lot for your reply. I appreciate the time & efforts you take..
        Well, I understand this process but unfortunately only my mobile number is linked to my UAN. How do I link my Aadhar & Bank details? Considering the fact that my ex-employer is not willing to help & I don’t want to use methods of complaints as he happens to be a distant relative.

        Thanks a lot again for your help.

  8. Dear Sir/ Madam,

    I quit my last job on April 24 2017. I worked there for 4.5 years. My pf is linked to my UAN,PAN, Aadhar & Bank account. Still i am unable to process the claim online. I am getting error msg as – Claim Is Not Submitted on portal,Please try again later. I request you to kindly shed some light on the same as to why i am getting this error msg. Please help.

  9. Hi Sir,
    I have a question which is not related to EPF. I have joined a new company where I do not want to get EPF deducted from my CTC. In my last company , I was having PF deduction. My new employer says that I have to go for EPF deduction since I was getting it deducted at my last company. My question is do I have the option to be not a part of EPF now? Is there any such rule or policy that allows an employee not to be part of EPF once they change their employment?
    My basic salary is much above 15,000.

    1. Hi Gaurav,
      You do not have an option to opt out of EPF. In any case you should not be worried as EPF will help you build your retirement corpus.

  10. I am in service for last 11 yeard having EPF account for 10 years. I want to withdraw TS 700000, from EPF for house purchaser. will it attract tax”

  11. I quit my last job on April 30 2017. I worked there for 2.years. i m not working anywhere. I applied final settlement PF claim online in EPFO Portal on 15 April 2018 now is 15 May but claim showing under process. i also register complain in epfo, but nobody response. I request you to kindly shed some light on the same as to why i am getting this error msg. Please help.

  12. Hello Sir, I had raised an online claim October 29th, 2018. And it is still showing as “Under process”. I raised a grievance also, its status is “Under Examination at our level”. I also wrote to them by email. I have not received any information. All the phone lines are busy always. Please help me what to do next.

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